Friday, December 19, 2014

FFRF Lacks Standing To Challenge Church Filing Exemptions

In Freedom From Religion Foundation v. Koskinen, (WD WI, Dec. 17, 2014), a Wisconsin federal district court held that Freedom From Religion Foundation and its local affiliate lack standing to challenge the Internal Revenue Service's exemption of religious organizations from filing Form 990 annual reports, while requiring most other non-profit organizations to file. FFRF had never sought a similar exemption and disavowed any intent to do so. In reaching its conclusion, the court reversed its own holding to the contrary a year ago because of the intervening 7th Circuit decision in Freedom From Religion Foundation, Inc. v Lew. (See prior posting).